When property, other than real, is assessed to an unknown owner, the taxes due may be collected by a levy of execution upon such property and a sale thereof. (Code 1907, §1317; Code 1923, §2132; Code 1940, T. 37, §678.)
Ala. Code § 11-51-9, under General Provisions.
Ala. Code § 11-51-9
When property, other than real, is assessed to an unknown owner, the taxes due may be collected by a levy of execution upon such property and a sale thereof. (Code 1907, §1317; Code 1923, §2132; Code 1940, T. 37, §678.)